Syllabus

Title
2360 Economic Psychology - Tax Psychology
Instructors
Univ.Prof.i.R. Dr. Erico Kirchler
Contact details
Type
PI
Weekly hours
2
Language of instruction
Englisch
Registration
09/19/24 to 09/26/24
Registration via LPIS
Notes to the course
Subject(s) Doctoral/PhD Programs
Dates
Day Date Time Room
Monday 09/30/24 10:00 AM - 01:00 PM D3.0.237
Tuesday 10/01/24 10:00 AM - 01:00 PM D3.0.237
Friday 10/04/24 10:00 AM - 01:00 PM D3.0.237
Monday 11/18/24 10:00 AM - 02:30 PM D3.0.237
Wednesday 11/20/24 10:00 AM - 02:30 PM D4.0.047
Friday 11/22/24 10:00 AM - 02:30 PM D3.0.237
Contents
To support an interdisciplinary way of thinking students are provided with further input in related fields which could be of relevance for their research in international business taxation. Content of this lecture focuses on “Economic Psychology - Tax Psychology”.
Learning outcomes

The lecture is part of the Doctoral Program in International Business Taxation (DIBT), which offers an excellent doctoral education to outstanding students from all over the world, fully preparing them to conduct research on international business taxation. DIBT provides high-quality interdisciplinary training for graduates in the field of international taxation, including and combining the disciplines of public finance, international tax law and cross-border tax management.

Participants will learn about psychological theory and methodology regarding tax compliance behavior. We will learn and discuss the most prominent theories and their critique. The course will start with an input by the lecturer, followed by students’ presentations on specific topics.
Attendance requirements

Full attendance is mandatory

Teaching/learning method(s)
Students get material in advance and will prepare for the lecture. Professors select topics for presentations which are given by the students during the lectures. Further methods include theoretical inputs and discussions. After the lecture the students may issue papers or participate in an exam.
Assessment

Class participation, a written assignment and a final exam aregraded, as follows:

20 % active participation in discussions in class

20 % quality of written assignment

60 % final exam
Prerequisites for participation and waiting lists
All students admitted to the DIBT, the PhD in International Business Taxation, are able to participate in this lecture.
Readings

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Availability of lecturer(s)
Or DIBT coordinator: Denisse Vincke denisse.vincke@wu.ac.at 
Other
DIBT focuses on high-quality academic education and internationally competitive research. It is aimed at future elite scholars and provides interdisciplinary training in taxation of enterprises‘ cross-border activities, drawing on and combining the core disciplines public finance, international tax law, and cross-border tax management. By then expanding tax training to non-traditional yet highly relevant disciplines such as economic psychology, history, political science, ethics, and legal philosophy as well as organizational behavior and decision making, a broadening of horizons and a more comprehensive approach to research questions is achieved. All courses are taught in English.
Last edited: 2024-07-26



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